Barnes & Noble Education (Barnes & Noble Education) Accounts Receivable

: $315 Mil (As of Jan. 2024)

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Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Barnes & Noble Education's accounts receivables for the quarter that ended in Jan. 2024 was $315 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Barnes & Noble Education's Days Sales Outstanding for the quarter that ended in Jan. 2024 was 62.97.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Barnes & Noble Education's Net-Net Working Capital per share for the quarter that ended in Jan. 2024 was $-11.61.

Barnes & Noble Education Accounts Receivable Historical Data

The historical data trend for Barnes & Noble Education's Accounts Receivable can be seen below:

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

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Barnes & Noble Education Annual Data

Trend

Apr14

Apr15

Apr16

Apr17

Apr18

Apr19

Apr20

Apr21

Apr22

Apr23

Accounts Receivable

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74.31

75.70

99.58

102.36

71.99

Barnes & Noble Education Quarterly Data
	Apr19	Jul19	Oct19	Jan20	Apr20	Jul20	Oct20	Jan21	Apr21	Jul21	Oct21	Jan22	Apr22	Jul22	Oct22	Jan23	Apr23	Jul23	Oct23	Jan24
Accounts Receivable	Get a 7-Day Free Trial															277.51	71.99	140.86	221.81	315.13

Barnes & Noble Education Accounts Receivable Calculation

Accounts Receivable is money owed to a business by customers and shown on its Balance Sheet as an asset.

Barnes & Noble Education Accounts Receivable Explanation

1. Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Days Sales Outstanding measures of the average number of days that a company takes to collect revenue after a sale has been made. It is a financial ratio that illustrates how well a company's accounts receivables are being managed.

Barnes & Noble Education's Days Sales Outstanding for the quarter that ended in Jan. 2024 is calculated as:

	Days Sales Outstanding
=	Accounts Receivable	/	Revenue	*	Days in Period
=	315.126	/	456.673	*	91
=	62.97

2. In Ben Graham's calculation of Net-Net Working Capital (NNWC), Barnes & Noble Education's accounts receivable are only considered to be worth 75% of book value:

Barnes & Noble Education's Net-Net Working Capital Per Share for the quarter that ended in Jan. 2024 is calculated as:

	Net-Net Working Capital Per Share
=	(Cash And Cash Equivalents	+	0.75 * Accounts Receivable	+	0.5 * Total Inventories	-	Total Liabilities
-	Preferred Stock	-	Minority Interest)	/	Shares Outstanding (EOP)
=	(8.123	+	0.75 * 315.126	+	0.5 * 386.065	-	1054.464
-	0	-	0)	/	53.1564
=	-11.61

Be Aware

Net receivables tells us a great deal about the different competitors in the same industry. In competitive industries, some attempt to gain advantage by offering better credit terms, causing increase in sales and receivables.

If company consistently shows lower % Net receivables to gross sales than competitors, then it usually has some kind of competitive advantage which requires further digging.

Average Days Sales Outstanding is a good indicator for measuring a company's sales channel and customers. A company may book great revenue and earnings growth but never receive payment from their customers. This may force a write-off in the future and depress future earnings.

Barnes & Noble Education Accounts Receivable Related Terms

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Barnes & Noble Education (Barnes & Noble Education) Business Description

Industry

GURUFOCUS.COM » STOCK LIST » Consumer Cyclical » Retail - Cyclical » Barnes & Noble Education Inc (NYSE:BNED) » Definitions » Accounts Receivable

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2BN:Germany 2BN:Germany

Address

120 Mountain View Boulevard, Basking Ridge, NJ, USA, 07920

Website

https://www.bned.com

Barnes & Noble Education Inc is an operator of bookstores in college and university campuses across the United States. The company is also engaged in providing digital education services. It operates in three reportable segments: Retail, wholesale, and Corporate Services.

Executives

Kevin Watson	officer: EVP, CFO	1111 STEWART AVENUE, BETHPAGE NY 11714
Raphael Wallander	director	3601 SOUTH CONGRESS AVENUE, BUILDING E, AUSTIN TX 78704
Steven G Panagos	director	C/O SPIRIT MTA REIT, 2727 NORTH HARWOOD STREET, SUITE 300, DALLAS TX 75201
Michael Huseby	director	12405 POWERSCOURT DR, C/O CHARTER COMMUNICATIONS, ST LOUIS MO 63131
Denise Warren	director	209 REDWOOD SHORES PKWY, REDWOOD CITY CA 94065
Mario R. Dell'aera	director	C/O BARNES & NOBLE EDUCATION, INC., 120 MOUNTAINVIEW BLVD., BASKING RIDGE NJ 07920
Kathryn Eberle Walker	director	1621 NORTH KENT STREET, SUITE 1200, ARLINGTON VA 22209
Zachary Levenick	other: See Explanation of Responses	840 SOUTH GRAND AVENUE, PASADENA CA 91105
David G Golden	director	C/O BLACKBAUD, INC., 2000 DANIEL ISLAND DRIVE, CHARLESTON SC 29492
Miller Michael Connolly	officer: CLO & VP Corp Affairs	C/O BARNES & NOBLE EDUCATION, INC, 120 MOUNTAIN VIEW BLVD, BASKING RIDGE NJ 07920
Nenke David W. B.	officer: Pres, DSS	C/O BARNES & NOBLE EDUCATION, INC., 120 MOUNTAIN VIEW BLVD., BASKING RIDGE NJ 07920
David A Wilson	director
David Gordon Henderson	officer: Pres, MBS; EVP, Strat Services	C/O BARNES & NOBLE EDUCATION, INC., 120 MOUNTAIN VIEW BLVD., BASKING RIDGE NJ 07920
Seema Paul	officer: Chief Accounting Officer	C/O BARNES & NOBLE EDUCATION, INC., 120 MOUNTAIN VIEW BLVD, BASKING RIDGE NJ 07920
Jonathan Shar	officer: EVP, Retail & Client Solutions	C/O BARNES & NOBLE EDUCATION, INC., 120 MOUNTAIN VIEW BLVD., BASKING RIDGE NJ 07920